出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The purpose of this paper is to compare the characteristics of corporate boards of Nigerian banks with the ten largest banks globally in terms of five criteria (board size, number of female board members, number of meetings per annum, age of directors, and duality of Chairman and CEO positions). These criteria have been identified as being relevant for sound corporate governance. The paper also examined whether the Nigerian corporate boards complied with the relevant national Nigerian corporate governance codes. The research methodology consisted of a content analysis of the annual reports of the selected banks. The study found significant differences between the sample of international banks and the Nigerian banks with regards to female board membership, the number of board meetings and the average age of board members. Furthermore, not all banks observed the minimum board governance codes. The regulator should require all banks to follow the Central Bank of Nigeria’s code of corporate governance for banks.
